Theoretical-methodical aspects of using cluster analysis in the process of making managerial decisions in the sphere of distributing financial resources by enterprises in agricultural sphere are considered in the article. Index cluster analysis of agricultural enterprises' activities in Poltava region was conducted using the method of k-averages. The obtained results enable not only to determine clearly the level of financial potential at enterprises of the branch, but also demonstrate the

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... t of separate components on the formation of the given level, and show, which indices influence this or that sub-potential most of all.